“Without definitive evidence, the point where Woods’ ball last crossed the lateral water hazard is determined through best judgement by Woods and his fellow competitor. If that point later proves to be a wrong point (through television or other means), the player is not penalized by Rule 26-1 given the fact that a competitor would risk incurring a penalty every time he makes an honest judgment as to the point where his ball last crosses a water-hazard margin and that judgment subsequently proves incorrect (Decision 26-1/17).”